1.   Analysts say store closings will be a major part of the restructuring.

2.   Analysts were mixed on the effects of the store closings.

3.   And so is Gordon Brothers Inc., a firm that specializes in store closings and retail liquidations.

4.   As with recent store closings, company officials would only confirm the closings and had no further comment.

5.   Because credit is likely to tighten, Turk and Loeb said they expect to see more bankruptcies, store closings and consolidations over the next few months.

6.   A spokesman for Kmart, asked about additional store closings, did not rule them out.

7.   A spokeswoman for TJX said the company had not completed its review of possible store closings and layoffs.

8.   But store closings may occur.

9.   But what apparently doomed the town was the mercantile store closing during the war.

10.   Cohen said no further store closings are planned this year.